Rectification petition fails where earlier relief covered only Section 78 penalties and no apparent error was shown.

Rectification under the service tax penalty regime failed because no mistake apparent from the record was shown in the earlier order. The Tribunal had intentionally set aside only the penalties under Section 78 of the Finance Act, relying on the appellants' pre-notice and pre-order payment of most of the service tax. The reference to "Penalties" in the plural was read as covering the multiple Section 78 penalties arising from connected orders, not all penalties generally. Relief was therefore not extended to the penalty under Section 76, and the rectification request was rejected.

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Issues: Whether the rectification petition disclosed any mistake apparent from the record so as to warrant extension of the earlier relief from penalties to the penalty under Section 76 of the Finance Act.

Analysis: The Tribunal held that the earlier order had consciously set aside only the penalties under Section 78 of the Finance Act, taking note that the appellants had paid the major portion of the service tax before issue of the show cause notice and the balance before the Orders-in-Original. The use of the word "Penalties" in the plural was understood to refer to the multiple penalties under Section 78 arising from the connected orders, and not to all penalties generally. On that basis, the Tribunal found that there was no apparent mistake in the final order.

Conclusion: The request to extend the relief to the penalty under Section 76 of the Finance Act was rejected, and the rectification petition failed.

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